The release of sulphur in coal into flue gas has multiple impacts in power stations using the technology for CCS. This includes boiler corrosion, ash deposition, ash precipitation, acids dew point, impacts during temperature changes associated with start-up and shut-down, pipeline corrosion, CO₂ recovery and energy requirements during compression and regulatory issues for CO₂ storage. The paper lists the issues, and their location in the plant, with options for their mitigation for control, together with the level of understanding of the issues.